The average of the three highest calendar benefit cost rates in the last 20 years (or a period including three
recessions, if longer). Benefit cost rates are benefits paid (including the state's share of extended benefits but
excluding reimbursable benefits) as a percent of total wages in taxable employment.

A rate computed by dividing the average monthly exhaustions by the average
monthly first payments. To allow for the normal flow of claimants through the program, the
numerator lags the denominator by 26 weeks, e.g., the exhaustion rate for CY 1995.3 is computed
by dividing the average monthly exhaustions for the twelve months ending September 1995, by
the average monthly first payments for the twelve months ending March 1995.

The supplemental program that pays extended compensation during periods of
specified high unemployment in a state to individuals for weeks of unemployment after
exhaustion of regular UI benefits. One-half of EB is funded by the state trust fund. (ETA 5159)

The value displayed represents the quarter with the highest or lowest value beginning
with the January through March quarter of 1971 (CY 1971.1). Exhaustion rate and average
duration are for 4-quarter periods, ending with the quarter shown.

Any notice of unemployment filed (1) to request a determination of entitlement to
and eligibility for compensation or (2) to begin a second or subsequent period of eligibility
within a benefit year or period of eligibility. (ETA 5159)

The twelve-month time period in which a state's tax rate schedules and taxable wage base remain constant.
This is equivalent to the calendar year for most states, with the exception of NH, NJ, TN, and VT.
These 4 states have July-June tax years.

For each State, the maximum amount of wages paid to an employee by an employer during a
tax year which are subject to UI taxes. Wages above this amount are not subject to tax.
Note: taxable wage bases published in this report are current as of the date of issue. Therefore, they do not match
the time period of the taxable wages and average tax rate on taxable wages.

Trust Fund Balance as a percent of estimated wages for the most recent 12 months. Also referred to as the Reserve
Ratio. Estimated wages are based on the latest growth rate in the 12 month moving average (MA).
Example for 1997.4: Growth rate=((MA1997.2-MA1996.4)/MA1996.4);
MA1997.4=MA1997.2*growth rate)

The average number of individuals, 16 years of age or older, who do not have a job but are available for work and
actively seeking work in the week of the 12th for the three months of the quarter. This includes individuals on
layoff and waiting to report to a new job within 30 days. (Bureau of Labor Statistics-Not Seasonally Adjusted)

A fund established in the Treasury of United States which contains all monies
deposited by state agencies to the credit of their unemployment fund accounts and Federal
unemployment taxes collected by the Internal Revenue Service.

The number of weeks of benefits claimed, including weeks for which a waiting period or fixed disqualification
period is being served. Interstate claims are counted in the state of residence. (ETA 5159)